Appeal abatement on death of sole appellant follows absent timely continuance by legal representative

Where a sole appellant dies during pendency of an appeal, Rule 22 of the CESTAT Procedure Rules provides that the appeal abates unless a successor-in-interest or legal representative applies for continuance within the prescribed time. In the absence of any such application, proceedings cannot lawfully continue against a dead person, as that would offend natural justice. The stated result is that the appeal abated on the appellant's death and could not be continued.

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Issues: Whether the appeal abated on the death of the sole appellant under Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, and whether the proceedings could continue in the absence of any application for continuation by a successor-in-interest or legal representative.

Analysis: The appellant had died during the pendency of the appeal, and no application for continuation of the proceedings was made within the prescribed time or thereafter. Rule 22 provides that where a party to the appeal dies, the appeal shall abate unless an application is made for continuance by the successor-in-interest or legal representative. The rule was applied along with the principle that proceedings cannot be continued against a dead person, as such continuation would offend natural justice.

Conclusion: The appeal abated on the death of the appellant and could not be continued.

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